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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2018
Employee Benefit Plans [Abstract] |
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block] |
For the | Year ended December 31
millions of Canadian dollars | 2018 | 2017
Change in Projected Benefit Obligation ("PBO") and Accumulated Post-retirement Benefit Obligation ("APBO") | Defined benefit pension plans | Non-pension benefit plans | Defined benefit pension plans | Non-pension benefit plans
Balance, January 1 | $ | 2,683 | $ | 356 | $ | 2,607 | $ | 358
Service cost |  | 51 |  | 6 |  | 49 |  | 5
Plan participant contributions |  | 8 |  | 5 |  | 8 |  | 4
Interest cost |  | 95 |  | 13 |  | 99 |  | 14
Benefits paid |  | (143) |  | (33) |  | (129) |  | (27)
Actuarial (gains) losses |  | (133) |  | (25) |  | 171 |  | 25
Settlements and curtailments |  | (18) |  | - |  | (35) |  | -
Foreign currency translation adjustment |  | 107 |  | 28 |  | (87) |  | (23)
Balance, December 31 |  | 2,650 |  | 350 |  | 2,683 |  | 356
Change in plan assets |  |  |  |  |  |  |  |
Balance, January 1 |  | 2,408 |  | 45 |  | 2,208 |  | 39
Employer contributions |  | 51 |  | 31 |  | 109 |  | 27
Plan participant contributions |  | 8 |  | 5 |  | 8 |  | 4
Benefits paid |  | (143) |  | (33) |  | (129) |  | (27)
Actual return on assets, net of expenses |  | (105) |  | (3) |  | 313 |  | 5
Settlements and curtailments |  | (18) |  | - |  | (34) |  | -
Foreign currency translation adjustment |  | 99 |  | 4 |  | (67) |  | (3)
Balance, December 31 |  | 2,300 |  | 49 |  | 2,408 |  | 45
Funded status, end of year | $ | (350) | $ | (301) | $ | (275) | $ | (311)
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] |
millions of Canadian dollars |  |  | 2018 | 2017
| Defined benefit pension plans | Non-pension benefit plans | Defined benefit pension plans | Non-pension benefit plans
PBO/APBO | $ | 2,623 | $ | 318 | $ | 2,655 | $ | 325
Fair value of plan assets |  | 2,264 |  | 6 |  | 2,370 |  | 6
Funded status | $ | (359) | $ | (312) | $ | (285) | $ | (319)
millions of Canadian dollars | 2018 | 2017
| Defined benefit pension plans | Defined benefit pension plans
ABO | $ | 2,504 | $ | 1,608
Fair value of plan assets |  | 2,264 |  | 1,409
Funded status | $ | (240) | $ | (199)
Schedule of Amounts Recognized in Balance Sheet [Table Text Block] |
As at |  | December 31 |  | December 31
millions of Canadian dollars | 2018 | 2017
| Defined benefit pension plans | Non-pension benefit plans | Defined benefit pension plans | Non-pension benefit plans
Other current liabilities | $ | (12) | $ | (19) | $ | (23) | $ | (18)
Long-term liabilities |  | (347) |  | (294) |  | (264) |  | (295)
Other long-term assets |  | 9 |  | 11 |  | 10 |  | -
Amount included in deferred income tax |  | 5 |  | (2) |  | 2 |  | -
AOCI, net of tax and regulatory assets |  | 628 |  | 60 |  | 561 |  | 74
Net amount recognized | $ | 283 | $ | (244) | $ | 286 | $ | (239)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
| Regulatory assets | Actuarial (gains) losses | Past service (gains) costs
millions of Canadian dollars
Defined Benefit Pension Plans (1) |  |  |  |  |  |
Balance, January 1, 2018 | $ | 315 | $ | 251 | $ | (3)
Amortized in current period |  | (26) |  | (37) |  | 1
Current year addition to AOCI or regulatory assets |  | 73 |  | 32 |  | -
Change in foreign exchange rate |  | 27 |  | - |  | -
Balance, December 31, 2018 | $ | 389 | $ | 246 | $ | (2)
Non-pension benefits plans (1) |  |  |  |  |  |
Balance, January 1, 2018 | $ | 78 | $ | (4) | $ | -
Amortized in current period |  | 2 |  | 1 |  | -
Current year addition to AOCI or regulatory assets |  | (17) |  | (4) |  | -
Change in foreign exchange rate |  | 2 |  | - |  | -
Balance, December 31, 2018 | $ | 65 | $ | (7) | $ | -
(1) The January 1, 2018 balances include a prior period reclassification from AOCI to Regulatory assets, for changes in unrecognized pension and post-retirement benefit costs to be consistent with current year presentation. Refer to notes 10 and 14 for further details.
| 2018 | 2017
| Defined benefit pension plans | Non-pension benefit plans | Defined benefit pension plans | Non-pension benefit plans
Actuarial losses | $ | 246 | $ | (7) | $ | 251 | $ | (4)
Past service (gains) costs |  | (2) |  | - |  | (3) |  | -
Regulatory assets |  | 389 |  | 65 |  | 315 |  | 78
Total AOCI and regulatory assets before deferred income taxes |  | 633 |  | 58 |  | 563 |  | 74
Amount included in deferred income tax assets |  | (5) |  | 2 |  | (2) |  | -
Net amount in AOCI and regulatory assets | $ | 628 | $ | 60 | $ | 561 | $ | 74
Schedule of Net Benefit Costs [Table Text Block] |
As at |  |  |  |  |  | Year ended December 31
millions of Canadian dollars | 2018 | 2017
| Defined benefit pension plans | Non-pension benefit plans | Defined benefit pension plans | Non-pension benefit plans
Service cost | $ | 51 | $ | 6 | $ | 49 | $ | 5
Interest cost |  | 95 |  | 13 |  | 99 |  | 14
Expected return on plan assets |  | (138) |  | (2) |  | (129) |  | (3)
Current year amortization of: |  |  |  |  |  |  |  |
Actuarial losses |  | 33 |  | (1) |  | 38 |  | 2
Past service costs (gains) |  | (1) |  | - |  | - |  | (8)
Regulatory assets (liability) |  | 26 |  | (2) |  | 17 |  | (1)
Settlement, curtailments |  | 4 |  | - |  | (1) |  | -
Total | $ | 70 | $ | 14 | $ | 73 | $ | 9
Schedule of Allocation of Plan Assets [Table Text Block] |
Canadian Pension Plans |  |  |  |
Asset Class | Target Range at Market
Short-term securities |  | 0% | to | 5%
Fixed income |  | 35% | to | 50%
Equities: |  |  |  |
Canadian |  | 12% | to | 22%
Non-Canadian |  | 30% | to | 55%
Non-Canadian Pension Plans |  |  |  |
Asset Class | Target Range at MarketWeighted average
Fixed income |  | 48% | to | 53%
Equities |  | 47% | to | 52%
Schedule of Changes in Fair Value of Plan Assets [Table Text Block] |
millions of Canadian dollars | NAV | Level 1 | Level 2 | Total |  | Percentage
|  |  |  |  | December 31, 2018 |
Cash and cash equivalents | $ | - | $ | 30 | $ | - | $ | 30 |  | 1 | %
Net in-transits |  | - |  | (56) |  | - |  | (56) |  | -2 | %
Equity Securities: |  |  |  |  |  |  |  |  |  |  |
Canadian equity |  | - |  | 191 |  | - |  | 191 |  | 8 | %
US equity |  | - |  | 330 |  | - |  | 330 |  | 14 | %
Other equity |  | - |  | 157 |  | - |  | 157 |  | 7 | %
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Government |  | - |  | - |  | 119 |  | 119 |  | 5 | %
Corporate |  | - |  | - |  | 108 |  | 108 |  | 5 | %
Other |  | - |  | 4 |  | 3 |  | 7 |  | - |
Mutual funds |  | - |  | 132 |  | - |  | 132 |  | 6 | %
Other |  | - |  | 8 |  | 4 |  | 12 |  | 1 | %
Open-ended investments measured at NAV (1) |  | 820 |  | - |  | - |  | 820 |  | 36 | %
Common collective trusts measured at NAV (2) |  | 450 |  | - |  | - |  | 450 |  | 19 | %
Total | $ | 1,270 | $ | 796 | $ | 234 | $ | 2,300 |  | 100 | %
|  |  |  | December 31, 2017 |
Cash and cash equivalents | $ | - | $ | 32 | $ | - | $ | 32 |  | 1 | %
Net in-transits |  | - |  | (36) |  | - |  | (36) |  | -1 | %
Equity securities: |  |  |  |  |  |  |  |  |  |  |
Canadian equity |  | - |  | 214 |  | - |  | 214 |  | 9 | %
US equity |  | - |  | 390 |  | - |  | 390 |  | 16 | %
Other equity |  | - |  | 197 |  | - |  | 197 |  | 8 | %
Fixed Income securities: |  |  |  |  |  |  |  |  |  |  |
Government |  | - |  | - |  | 72 |  | 72 |  | 3 | %
Corporate |  | - |  | - |  | 56 |  | 56 |  | 2 | %
Other |  | - |  | 5 |  | - |  | 5 |  | - |
Mutual funds |  | - |  | 246 |  | - |  | 246 |  | 10 | %
Other |  | - |  | - |  | 4 |  | 4 |  | - |
Open-ended investments measured at NAV (1) |  | 819 |  | - |  | - |  | 819 |  | 34 | %
Common collective trusts measured at NAV (2) |  | 409 |  | - |  | - |  | 409 |  | 18 | %
Total | $ | 1,228 | $ | 1,048 | $ | 132 | $ | 2,408 |  | 100 | %
(1) NAV investments are open-ended registered and non-registered mutual funds, collective investment trusts, or pooled funds. NAV’s are calculated daily and the funds honor subscription and redemption activity regularly. |
(2) The common collective trusts are private funds valued at NAV. The NAVs are calculated based on bid prices of the underlying securities. Since the prices are not published to external sources, NAV is used as a practical expedient. Certain funds invest primarily in equity securities of domestic and foreign issuers while others invest in long duration U.S. investment grade fixed income assets and seeks to increase return through active management of interest rate and credit risks. The funds honor subscription and redemption activity regularly. |
Schedule of Expected Benefit Payments [Table Text Block] |
millions of Canadian dollars | Defined benefit pension plans | Non-pension benefit plans
Expected employer contributions |  |  |  |
2019 | $ | 53 | $ | 22
Expected benefit payments |  |  |  |
2019 |  | 149 |  | 24
2020 |  | 152 |  | 25
2021 |  | 162 |  | 25
2022 |  | 169 |  | 25
2023 |  | 175 |  | 26
2024 – 2028 |  | 988 |  | 127
Schedule of Assumptions Used [Table Text Block] |
Assumptions |  |  |  |  |  |  |  |
The following table shows the assumptions that have been used in accounting for defined benefit pension and other post-retirement benefit plans: |
| 2018 | 2017
(weighted average assumptions) | Defined benefit pension plans | Non-pension benefit plans | Defined benefit pension plans | Non-pension benefit plans
Benefit obligation – December 31: |  |  |  |  |  |  |  |
Discount rate | 4.05 | % | 4.30 | % | 3.55 | % | 3.65 | %
Rate of compensation increase | 3.30 | % | 3.67 | % | 3.12 | % | 3.28 | %
Health care trend - initial (next year) | - |  | 6.39 | % | - |  | 6.65 | %
- ultimate | - |  | 4.45 | % | - |  | 4.45 | %
- year ultimate reached | - |  | 2035 |  | - |  | 2036 |
Benefit cost for year ended December 31: |  |  |  |  |  |  |  |
Discount rate | 3.55 | % | 3.65 | % | 3.96 | % | 4.18 | %
Expected long-term return on plan assets | 6.38 | % | 3.73 | % | 6.29 | % | 6.08 | %
Rate of compensation increase | 3.12 | % | 3.28 | % | 2.82 | % | 2.54 | %
Health care trend - initial (current year) | - |  | 6.65 | % | - |  | 6.78 | %
- ultimate | - |  | 4.45 | % | - |  | 4.45 | %
- year ultimate reached | - |  | 2036 |  | - |  | 2035 |
Figures shown are weighted averages. Actual assumptions used differ by plan.
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block] |
millions of Canadian dollars | Increase | Decrease
Service cost and interest cost | $ | 1 | $ | (1)
Accumulated post-retirement benefit obligation, December 31 |  | 17 |  | (15)
millions of Canadian dollars | Increase | Decrease
Discount rate assumption | $ | (9) | $ | 9
Asset rate assumption |  | (6) |  | 6
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block] |
Amounts to be Amortized in the Next Fiscal Year
The following table shows the amounts from the AOCL and regulatory assets, which are expected to be recognized as part of the net periodic benefit cost in fiscal 2019:
millions of Canadian dollars | Defined benefit pension plans | Non-pensionbenefit plans
Actuarial gains (losses) | $ | (15) | $ | (1)
Past service gains |  | 1 |  | 6
Regulatory assets |  | (16) |  | 2
Total | $ | (30) | $ | 7

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